{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-amendment-order-2025/note",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-amendment-order-2025/note.json",
  "legislation": "ssi/2025/56",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2025",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-amendment-order-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Council Tax (Exempt Dwellings) (Scotland) Order 1997 (“the 1997 Order”), which lists those classes of dwellings which are exempt from council tax in Scotland.\nArticle 2(3) substitutes a new paragraph 26 into schedule 1 of the 1997 Order. New paragraph 26(a) and (b) updates the exemption relating to dwellings made available as the sole or main residence of a person with permission to enter or stay in the United Kingdom under the Homes for Ukraine Sponsorship Scheme. The effect is that no council tax is payable in respect of certain such dwellings where the accommodation is being made available by a host approved by a local authority in accordance with the version of the guidance entitled “Super Sponsor Scheme and Homes for Ukraine: guidance for local authorities” published by the Scottish Ministers on 4 February 2025 (“the Super Sponsor Scheme and Homes for Ukraine guidance”). Further, new paragraph 26(a) and (b) provides that no council tax is payable in respect of certain dwellings used as the sole or main residence of a person who has permission to stay in the United Kingdom under the Ukraine Permission Extension Scheme, or who is awaiting the outcome of an application for permission under that scheme. Again the accommodation must be made available by a host approved in accordance with the Super Sponsor Scheme and Homes for Ukraine guidance.\nIn relation to both the Homes for Ukraine Sponsorship Scheme and the Ukraine Permission Extension Scheme, paragraph 26(c) provides that the exemption applies only where the host is not a close relative of the person being hosted. Article 2(2) of this Order inserts a definition of “close relative” and “unmarried partner” into the interpretation provision of the 1997 Order. Paragraph 26(d) provides that a further condition of exemption is that the dwelling is not the sole or main residence of any person who falls neither within paragraph 26(a) nor within paragraph 10(a) of schedule 1, relating to dwellings occupied by specified persons, including students.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2025/56/note",
    "retrieved_at": "2026-10-28T20:36:45.989774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}